As the abbreviation of "exchange certificate of Customs Gold Unit", it is the unit of calculation of Chinese customs in the period of Kuomintang. At the beginning of the issuance of the certificate, the bust of Dr. Sun Yat-sen was on the front, with the names of the places and the words "pay as you go" printed on it. The back of the certificate was the Shanghai customs building, all of which were straight type. In 1929, the world silver price fell sharply, which affected the customs revenue. Although the continuous decline of silver price is conducive to the development of China's foreign trade, it increases the burden on the repayment of foreign debts. In January 1930, the government decided to collect gold coins, which were calculated based on the unit of 0.601866 grams of pure gold, known as "Customs Gold Unit", equivalent to US $0.40; in 1930, the central bank entrusted the US banknote company to print the customs money exchange voucher; in May 1931, the central bank officially issued the customs money voucher as the purpose of paying customs duties.

The initial purpose of the issuance of the customs bond is to provide convenience for the importer to pay taxes, and it is not in circulation on the market. Because of its direct affiliation with foreign currencies and relatively stable currency value, the proportion of direct tax payment of Customs money is increasing year by year. In April 1942, the Ministry of finance of the national government stipulated a price comparison between one yuan of Customs money and 20 yuan of French currency, which was circulated in parallel with the French currency. To a certain extent, it is the national government's disguised issuance of large bills of legal currency, and the open exercise of the circulation function of the customs money vouchers, which has become a real paper currency.

During the 17-and-a-half-year circulation, there are 47 types of officially issued and 4 types of non issued. Due to the serious financial crisis of the national government, hyperinflation forced the customs money vouchers into the circulation field, which eventually not only failed to stabilize the finance, but also became a piece of waste paper. At that time, a large number of Customs bonds were abandoned by people, and then disappeared in the long history. Therefore, this bond is rare in the current collection market. The "Customs bonds" of this pass are well preserved, beautifully printed, with a good aging degree of paper, clear font and pattern, and differentiation in line with the characteristics of that time, with a certain investment value and collection value.

During the 17-and-a-half-year circulation, there are 47 types of officially issued and 4 types of non issued. Due to the serious financial crisis of the national government, hyperinflation forced the customs money vouchers into the circulation field, which eventually not only failed to stabilize the finance, but also became a piece of waste paper. At that time, a large number of Customs vouchers were abandoned by people, and then disappeared in a large amount in the long history, so this voucher is "one ticket is hard to get" in the current collection market.